Messrs. J. A. Campbell and P. Hamilton, for the plaintiffs in error: The right of the State to tax the property of the citizen is admitted by us; but we assert that the tax should be upon property as property, and not because it is in the shape of vessels or boats having a greater or less capacity.
State Tonnage Tax Cases. Cox v. the Collector. Trade Company v. Same - United States Supreme Court
Messrs. J. A. Campbell and P. Hamilton, for the plaintiffs in error: The right of the State to tax the property of the citizen is admitted by us; but we assert that the tax should be upon property as property, and not because it is in the shape of vessels or boats having a greater or less capacity.